In this Part--
"assign" or
"assignment" includes transfer, and a reference to the assignment of a right
under a call option includes a reference to a transfer of the call option.
"call option" means a right to require a person to sell dutiable property that
is conferred by an agreement or arrangement (being an agreement or arrangement
that is not a dutiable transaction).
"put option" means a right to require a person to purchase dutiable property
that is conferred by an agreement or arrangement (being an agreement or
arrangement that is not a dutiable transaction).
"residential land" has the same meaning as in Chapter 2A.